Reforming Capital Income Taxation

1st Edition

Horst Siebert

Routledge
Published September 13, 2019
Reference - 300 Pages
ISBN 9780367285388 - CAT# K430020

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Summary

This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.

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